CPA exam and license requirements in Tennessee

Tennessee requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Tennessee State Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Tennessee?

Tennessee requires 120 semester credit hours to sit for the CPA exam. Candidates in Tennessee sit under the rules of the Tennessee State Board of Accountancy.

How many credit hours do you need for a CPA license in Tennessee?

Tennessee requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Tennessee?

The CPA exam in Tennessee costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Tennessee board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Tennessee?

Tennessee gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Tennessee require a CPA ethics exam?

Tennessee: Pass the AICPA Professional Ethics exam with a score of 90% or better (available through the AICPA or TSCPA).

What work experience is required for a CPA license in Tennessee?

Tennessee requires one year for the 150-hour Pathway 1, or two years for the 120-hour Pathway 2, verified by a licensed CPA.

Who regulates CPAs in Tennessee?

CPAs in Tennessee are regulated by the Tennessee State Board of Accountancy. Its published requirements are at https://www.tn.gov/commerce/regboards/accountancy.html.

Recent changes and notes for Tennessee

• Less is More Act of 2025 (HB 1330, effective Jan 1, 2026): Pathway 1 = 150 hrs + 1 yr; Pathway 2 = 120 hrs + 2 yrs.
• Sit at bachelor's + 18 upper-division accounting hours; licensure needs 30 accounting hours (24 upper) + 24 business hours.
• Tennessee's state-specific ethics is a CPE requirement, not a licensure exam; the national AICPA ethics exam (90%) is what licensure requires.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://www.tn.gov/commerce/regboards/accountancy/license/how-to/certified-public-accountant.html. Requirements change; confirm with the Tennessee State Board of Accountancy before applying.